Manufacturing method for isolation on non-volatile memory

ABSTRACT

In the structure of convention logic/flash memory, this invention provides a novel process to generate some dent, which is used for isolating in following self-alignment silicide process, in some specific location in the substrate, so there will not be short among those produced silicide. Also, during the following of the installation process of borderless contact, this present invention avoids the problem caused by mis-aligned borderless contact. Moreover, the present invention will improve the integration of Very Large Scale Integration (VLSI) structure and no extra special mask layer is needed in the process by using the present invention.

FIELD OF THE INVENTION

[0001] The present invention relates to semiconductor manufacturing in general, and more specifically to a method for providing an improvement of an isolation in a non-volatile memory.

BACKGROUND OF THE INVENTION

[0002] Non-volatile memory, which includes Mask Read-only memory(Mask ROM), Programmable Read-only memory(PROM), Erasable Programmable Read-only memory(EPROM), Electrically Erasable Programmable Read-only memory(EEPROM), and Flash memory, can keep its stored information although the electricity supply has been removed, so the Non-volatile memory is used in extensive field in the semiconductor industry. And they are another class of memories that are developed to prevent programmed data from being lost. Typically, the manufacturer or user can program their non-volatile memory based on requirements, and the programmed data can be stored for a long time interval.

[0003] Within the decades, due to the fast growth rate of the IT market, portable computer and the electronic communication industry become the main driving force for the technology of semiconductor VLSI design, so it causes a great demand on low power consume, high density and re-programmable non-volatile memory. These programmable and erasable memories are able to store application programs and working systems, and they become the essential devices in the semiconductor industry.

[0004] When demands rise for more memory function, the requirement of the integration level of a semiconductor is also getting higher. A higher integration level usually represents a requirement of a memory with bigger storage capacity. When there is a novel flash memory developed with the merit of multi-programmable and multi-erasable, the flash memory soon becomes one of the fastest growing new generation memories.

[0005] As FIG. 1 illustrates, it expresses the arrangement of a conventional memory structure, which is a typical Twin Cell flame structure. According to the common-use design rule for preventing in case of misalign of contact 5 manufacturing situation, there have prepared a margin 6 in the surrounding region of contact prepared position during the design stage. If in case of mis-align happens and a contact is not built in the anticipated position, the contact can just be located in these margin 6 regions. Since one of the functions of the margin 6 is isolated, the margin can be a “safety region” for avoiding the electrical short, so, the mis-aligned contact 5 in the margin 6 region does not conduct with nearby device. Due to this characteristic of avoiding short, the entire circuit can have better performance and the saving of margin region is another merit because it can have a better integration in a semiconductor.

[0006] In the process of multi-layer semiconductor circuit, the integration of a semiconductor device increases for a more powerful and better performance device, thus the resistance in drain and in source also increases. When the resistance achieves the equality of the resistance in the semiconductor device channel, the process of self-aligned silicide is usually applied for reducing the sheet resistance of drain and source and assuring the competition of Shallow Junction between the metal and Metal-Oxide-Semiconductor device. Simply speaking, after Titanium sputtering on the surface within this process, Titanium and Silicide react together to form a good conductor by rapid thermal treatment. Some extra Titanium that does not react with silicide is removed by wet etching from the surface. In an ideal situation, TiSi₂ is formed and resided on the surface of drain, source and gate only. In a Twin Cell frame structure such as in FIG. 1, the next close nearby TiSi₂ formed on a memory cell that may interfere and short each other because there is no efficient isolation among them, and it damages a semiconductor's performance.

[0007] Therefore, it is necessary to have a new manufacturing method for isolation of non-volatile memory which avoids the short among TiSi₂ in semiconductors, and enforces its efficiency within the same or higher level integration.

SUMMARY OF THE INVENTION

[0008] In accordance with the preferred embodiment of the present invention, the process of manufacturing method of non-volatile memory design is forwarded by an improvement of design rule. When the error of a mis-aligned situation of misplaced contact exists, the problem of short among TiSi₂ is solved.

[0009] It is therefore an objective of the present invention to provide a manufacturing method, in which the space in the design rule of non-volatile memory is saved. Because mis-align does not cause any negative effect such as a short by using the present invention, it is not necessary to prepare the surrounding margin region. By reducing the margin occupied region, it can increase the integration of a semiconductor device.

[0010] It is therefore another objective of the present invention to provide a method, in which for the defect of the application of multi-layer integration circuit to be improved by preventing the short circuit among the gate, drain and source, and different transistors.

[0011] It is therefore an another objective of the present invention to provide a method, in which there is no extra mask necessary in the process, so no extra procedure or cost is needed.

[0012] In accordance with the foregoing and other objective of the present invention, a manufacturing method is for novel isolation for non-volatile memory. The method comprises providing a substrate, wherein the substrate having a plurality of Shallow Trench Isolation (STI) layers and the STI layers are used for defining at least a local interconnected region and an active area.

[0013] Next, a tunnel oxide is doped on the substrate and then, a polysilicon layer and a silicon nitride layer are deposited thereon respectively. The silicon nitride layer is above the polysilicon layer.

[0014] Next, after locating the active area of the MOS, Buried Drain and Large Angle Tile Drain are driven in the substrate by Ion Implantation process. Then, a High-Density Plasma (HDP) layer is deposited whereon. Then, a portion of HDP layer is removed to expose the upper edge of the silicon nitride. During the process of removing the silicon nitride by etching, whereon HDP layer is also being removed.

[0015] Next, a second polysilicon layer is formed and etched on the first polysilicon layer and HDP oxide layer. Then, a dielectric material(ONO) layer, a third polysilicon layer and a hard mask layer are formed sequentially. Next, the hard mask is patterned, and the third polysilicon layer, ONO layer and other polysilicon layer are etched through the patterned hard mask layer.

[0016] Following is another etching process through the pattern of HDP oxide to polysilicon material to define recessed areas. Then, etching to the oxide material and depositing a dielectric material layer in the recess and on the surface of the substrate. Next, the dielectric material layer is overetched to obtain a spacer which extends from the recessed area to the hard mask layer.

[0017] After the spacer is formed, the following can be a typical application process in multi-layer semiconductor, such as borderless contact and Salicide process.

BRIEF DESCRIPTION OF THE DRAWINGS

[0018] The foregoing aspects and many of the attendant advantages of this invention will become more readily appreciated as the same becomes better understood by reference to the following detailed description, when taken in conjunction with the accompanying drawings, wherein:

[0019]FIG. 1 shows a cross-sectional view of a semiconductor structure which illustrates the contact location as practiced in prior art;

[0020]FIG. 2 shows a cross-sectional view of a semiconductor structure which illustrates the steps of forming trenchs in substrate of this present invention;

[0021]FIG. 3 shows a cross-sectional view of a semiconductor structure which illustrates removing portions of the second silicon nitride layer and HDP oxide layer by CMP of this present invention;

[0022]FIG. 4 shows a cross-sectional view of a semiconductor structure which illustrates the steps after removing the silicon nitride layer and depositing and etching the second polysilicon layer of this present invention;

[0023]FIG. 5A shows a cross-sectional view of a semiconductor structure which illustrates the steps of which after patterning hard mask layer in the SAMOS process, etching the third polysilicon layer, ONO layer, the second polysilicon layer and the first polysilicon layer of the present invention;

[0024]FIG. 5B shows a cross-sectional view of a semiconductor structure which illustrates the steps of forming recesses by etching substrate masked by HDP oxide layer of the present invention.

[0025]FIG. 6 shows a top view of a semiconductor structure, which illustrates the steps of depositing the third polysilicon, layer and hard mask layer;

[0026]FIG. 7 shows a cross-sectional view of a semiconductor structure, which illustrates the structure of the BB cross-section of FIG. 6.

[0027]FIG. 8 shows a 3D graph of semiconductor structure which illustrate the spacer structure formed by anisotropic etching.

[0028]FIG. 9A shows another directional view of the BB cross-sectional area structure in FIG. 6 that illustrates the structure by the X-axis; and

[0029]FIG. 9B shows another directional view of the DD cross-sectional area structure in FIG. 6 that illustrates the structure by the Y-axis.

DETAILED DESCRIPTION OF THE PREFERRED EMBODIMENT

[0030] The invention provides a novel method, in which the isolation of semiconductor devices is manufactured in an integral process. The method is compatible with the LOGIC self-aligned Silicide. This is the invention provides a self-aligned MOS (SAMOS) process for a logic technology to forming isolation which can replace the margin of the surrounding area of contact for preventing the circuit short in case of contact mis-alignment.

[0031] From FIG. 2 to FIG. 9 shows the practice of the present invention in the non-volatile flash memory as the embodiment of twin-cell flame memory. Please referring to the FIG. 2, a single crystallized polysilicon with <100> crystallized plane semiconductor substrate 10 is isolated by traditional process. In the preferred embodiment, forming a 3500-4100 angstrom deepness Shallow Trench Isolation (STI) 11 on the substrate to avoid the disruption from different cells in the active area. Silicon nitride layer or Pad Oxide layer can be used for the mask during the anisotropic etching in this STI process to form the trenches. Then, Si2 is deposited in these trenches and finally silicon nitride is removed to create the isolation function among different transistors.

[0032] After this fundamental isolation structure is completed, first oxide layer 12, for example a Tunnel Oxide Layer(Tox) 12, is generated on the substrate 10 by thermal oxidation at between 750° C. and 1000° C., and the thickness of the Tox is between 50 and 300 angstrom. This Tox can be used for a channel stop.

[0033] After forming the Tox 12, first polysilicon layer 13 is covered whereon by, for example conventional CVD process or doping process. The thickness of the first polysilicon layer is from 500 angstrom to 1000 angstrom. Because this polysilicon layer does not contact with any other conductor, this polysilicon layer is called “floating gate.” One of the most significant functions of polysilicon is storing electric charge. Generally speaking, more electric charge makes better performance of a flash memory.

[0034] Then, first silicon nitride layer 14 is deposited by, for example, CVD on the first polysilicon layer. Due to the advantage of non-infiltration of silicon nitride, silicon nitride can be used as a passivation. The thickness of the first silicon nitride layer 14 is about 1000 to 2000 angstrom.

[0035] Subsequent to the formation of the first oxide layer 12, the first polysilicon layer 13 and the first silicon nitride layer 14, several active areas are defined by conventional anisotropic etching to obtain the structure as shown in the upper portion of FIG. 1.

[0036] After etching, the floating gate is used for mask to implant to form Drain/Source. In the preferred embodiment, N++ is implanted into the substrate10 to form Buried Drain (BD) 15 and Large Angle Tile Drain (LATID) 16 for preventing short channel effect, as shown in the shadow area in FIG. 2. The BD is ion implanted with energy of about 40 KeV to 80 KeV, and dose of about 1E15 ions/cm² to 5E15 ions/cm²; the LATID is ion implanted with energy of about 40 KeV to 100 KeV, and dose of about 5E12 ions/cm² to 1E14 ions/cm².

[0037]FIG. 3 represents the next step of process after FIG. 2. After formation of implanting Drain/Source, second oxide layer 17 is formed over it. For example, the second oxide layer 17 can be made by HDPCVD to a thickness of about 1500 to 3500 angstrom. Then, a portion of deposited oxide 17 is removed to get a thickness of about 300 to 1550 angstrom by the method of conventional wet etching for exposing the upper edge of the first silicon nitride layer 14.

[0038] Following the removal of oxide, another second silicon nitride layer is deposited over the top to a thickness of about 150 to 600 angstrom as a cap layer 18, which contacts to the exposed first silicon nitride layer 14 edge. The next is removing the highest protruding portion of the structure by such as CMP process. The removing section includes silicon nitride in the top and portion of HDP layer for a deepness of about 300 to 1500 angstrom. After removal, the structure is illustrated in FIG. 3 where portion of HDP oxide layer 17A is exposed after upper second silicon nitride cap layer is removed, and then the HDP oxide layer 17A on BD and LATID is protected by the first silicon nitride layer 14 and second silicon nitride 18.

[0039] Referring to FIG. 4, the structure shows the result that second polysilicon layer 18 and the residual HDP oxide layer 17A are deposited, patterned, and etched after removing all silicon nitride components. As referred to FIG. 3, after the residual HDP oxide layer 17A is removed from the first silicon nitride layer 14, the first silicon nitride layer 14 and the second silicon nitride layer 18 are removed simultaneously by such as dry etching process. Then, the second polysilicon layer 19, for increasing the thickness of polysilicon and the electrical capacity, is deposited to a thickness of about 300 to 1000 angstrom over the residual the first polysilicon layer 13 and HDP oxide layer 17. Here the second polysilicon layer is not necessary, but it accommodates more electrical charge to have better performance in flash memory.

[0040] Due to the combination between deposited second polysilicon layer 19 and original first polysilicon layer 13, it becomes a combined polysilicon layer where the interface between two polysilicon layers do not exist anymore. After that, the combined polysilicon is proceeded by the steps of patterning and etching to remove the polysilicon material which is on the STI 11 and HDP oxide layer 17, and it defines the structure as showed in FIG. 4. During the patterning in the photolithography process, it has defined the size of every section.

[0041] After formation of the structure as FIG. 4 shows, a dielectric material layer 20 such as SiO₂/Si₃N₄/SiO₂(ONO), third polysilicon layer 21, and a hard mask layer 22, such as WSi₂ or Oxide are deposited respectively over it. ONO layer is used for insulation and can be replaced by other materials with the same function such as SiN/SiO₂. The formation of ONO can be proceeded by the Ion Implantation process to the surface of the combined polysilicon. In the preferred embodiment, N₂ and NO₂ can be used for controlling the growth of oxide to determine the thickness of the first Oxide layer of ONO. Furthermore, the third polysilicon layer 21 and hard mask layer 22 can be formed to a thickness of about 700 to 2000 angstrom and to a thickness of about 1000 to 30000 angstrom respectively by CVD. Besides, another mask layer, such as dark anti-reflection coating (DARC), can be used over the hard mask layer 22 for achieving better effect in the following process of etching and photolithography.

[0042] After defining the region structure of memory by patterning the hard mask layer 22, in the embodiment of the present invention is forming the Self-Align Metal Oxide semiconductor (SAMOS) by etching. Patterned hard mask in accordance with the present invention is shown in FIG. 5A. The third polysilicon layer 21, dielectric material layer/ONO 20, the second polysilicon layer 19 and the first polysilicon layer 13 are removed respectively by dry etching until the Tox 12 is exposed on the surface of the HDP layer 17 and substrate 10.

[0043] Then, referring to FIG. 5A, the dent shape of twin cell structure is defined through the pattern of HDP oxide layer 17 and hard mask layer 22. Thereby etching to silicone material, for example using CF₄ as the etchant, through Tox 12 to form to a dent 24, the deepness from 500 to 1500 angstrom, over the substrate 10. This dent structure 24 is used for isolation and it plays a significant rule in the present invention.

[0044] In the present invention, after the SAMOS etching process, it further includes the removal of HDP oxide layer 17. Oxide layer is anitosopic dry etched in the protection of hard mask layer 22 since exchanging another etchant, and it removes the residual HDP oxide layer 17A, referring to FIG. 5A, FIG. 5B and FIG. 6, there are 3D-drawings and top view, they respectively show the sectional schematic representation of section AA and section BB. Due to the hard mask layer 22 in section AA, the structure under the hard mask layer 22 is not etched to form the transistor illustrated in FIG. 7. Because without the protection from hard mask layer in section BB, the third polysilicon layer 21, dielectric material layer/ONO 20, and the combined polysilicon layer are etched respectively, and then, taking HDP oxide layer 17 as the mask, substrate 10 is etched to form a dent structure 24. In one of the embodiment of the present invention, after dent 24 is formed, the HDP oxide layer 17 will be removed.

[0045] Subsequent to forming self-align dent 24 and etching remains HDP oxide layer 17, the formation of spacer 25 is proceeded. Typically a dielectric material layer 28 is deposited to a thickness of about 3500 to 5000 angstrom nitride by LPCVD. The deposited material is not only filled into the dent 24, but also over the surface of substrate 10, STI 11 and hard mask layer 22. Then the second dielectric material layer 28 is anitosopic etched back to formed spacer 25 and the dent 24 is filled up of dielectric material 28 as showed in FIG. 8.

[0046] In another embodiment of the present invention, the second oxide layer(HDP) is not removed right after the dent 24 is formed. After that, the spacer 25 is proceeded as above description, depositing a second dielectric material layer 28 first, then etching back. In the process of etching back, not only a portion of the second dielectric material layer 28 is removed, but the residual second oxide layer 17 is also removed.

[0047] A top plan view of a portion of a memory cell in accordance with the present invention is shown in FIG. 6, where twin cell memory structure is formed in an active area by hard mask 22. For the application of the present invention for flash memory, STI 11 is used for separating memory region. In the present invention, the dent structure 24 can also be used for isolation between memories.

[0048] After the SAMOS process, a typical process of Self-Aligned Silicide/Salicide can be continued. For example, a metal layer (not shown), such as Titanium, is formed by conventional method, and then proceeded as thermal treatment to react with silicon on transistor to generate TiSi₂.

[0049] The formation structure among cells is shown in FIG. 9A and FIG. 9B. FIG. 9A shows the sectional view of the BB section along the X-axis as in FIG. 6 and FIG. 9B shows the sectional view of the DD section along the Y-axis as in FIG. 6. Arrows mean the corresponding parts between FIG. 9A and FIG. 9B. These demonstrate one of the merit of the present invention: the dent 24 can be used for the isolation region for TiSi₂ in the Salicide process, so it can not be short among cells.

[0050] In another embodiment of the present invention, the borderless contact process is proceeded after MOS transistor is finished. For example, the process can include: a thin silicon nitride is formed on the original Si₃N₄, and another dielectric material (nitride oxide) is formed whereon Then, the location on the dielectric material for contact is etched for forming a contact. During the etching, because silicon nitride has higher selectivity then silicon oxide, so the etching stops when it hits the silicon oxide layer. Then another etchant is used to remove nitride silicide to form contact. Another merit of the present invention is replacing margin structure, which is surrounding contact, by the formation of the dent as isolation. As referring the BB section and the DD section in FIG. 6, FIG. 9A and FIG. 9B, despite mis-alignment in contact 27, the defect of short does not happen. Furthermore, once the margin region has disappeared in the memory design rule, it can increase the integration of the semiconductor.

[0051] As is understood by a person skilled in the art, the foregoing preferred embodiments of the present invention are illustrated by the present invention rather than limitation of the present invention. It is intended to cover various modifications and similar arrangements, such as adding another persist mask layer over the hard mask layer 22 to prevent over-etching, included within the spirit and scope of the appended claims, the scope of which should be accorded the broadest interpretation so as to encompass all such modifications and similar structure. 

What is claimed is:
 1. A method for manufacturing a non-volatile memory, comprising the following steps: forming an isolation region in a semiconductor substrate; forming a first oxide layer on said semiconductor substrate; forming a first polysilicon layer on said first oxide layer; forming a first silicon nitride layer on said first polysilicon layer; patterning said first polysilicon layer, said first oxide layer and said first silicon nitride layer; removing said patterned first polysilicon layer, said patterned first oxide layer and said patterned first silicon nitride layer to form gate region and whereby to define the positions of drain and source; ion implanting into said substrate through the pattern of said first silicon nitride to form said drain and said source; forming a second oxide layer on said first silicon nitride layer and said substrate; removing a portion of said second oxide layer to expose the upper edge of said first silicon nitride layer; forming a second silicon nitride layer on said second oxide layer and said exposed portion of said first silicon nitride; removing top portion of said second silicon nitride layer and a portion of said second oxide layer upper on said gate region; removing said first silicon nitride layer and said second silicon nitride layer by etching, whereby the portion of said second oxide layer on said first silicon nitride is removed; patterning said second polysilicon layer on said first polysilicon and said second oxide layer; forming a first dielectric material layer on said second polysilicon layer and on said second oxide layer; forming and patterning a first mask layer on said second polysilicon layer; performing Self-Aligned MOS (SAMOS) process for defining memory cell and recess areas by etching said second polysilicon layer, said dielectric material layer and said first polysilicon layer, and said etching method of said SAMOS process is proceeded through said patterned first mask layer, further comprising the steps of: removing said second polysilicon layer and it stops in said first dielectric material layer; removing said first dielectric material layer and it stops in said first polysilicon layer; removing said first polysilicon layer and it stops in said first oxide layer and said second oxide layer; removing a portion of said substrate while using said pattern of said second oxide layer defining a recess area; and forming a second dielectric material layer over said second oxide layer, said recess area, said substrate, said second oxide layer and said first mask layer; and; removing further said second dielectric material layer and said second oxide layer until the surface of said substrate by etching back to form a spacer; whereby said recess area is filled up by the residue of said dielectric material because of its small openness, so it becomes an isolation region between said memory cells.
 2. The method of claim 1, wherein said first oxide layer is formed as a Tunnel Oxide layer by thermal oxidation at temperature between 750° C. and 1000° C. to a thickness of about 50 to 300 angstrom.
 3. The method of claim 1, wherein said first polysilicon layer is formed to a thickness of about 500 to 1000 angstrom.
 4. The method of claim 1, wherein said first silicon nitride layer is formed to a thickness of about 1000 to 2000 angstrom.
 5. The method of claim 1, wherein said drain is Buried Drain(BD) or Large Angle Tile Drain(LATID).
 6. The method of claim 5, wherein said buried drain is ion implanted with energy of about 40 KeV to 80 KeV, and dose of about 1E15 ions/cm² to 5E15 ions/cm².
 7. The method of claim 5, wherein said LATID is ion implanted with energy of about 40 KeV to 100 KeV, and dose of about 5E12 ions/cm² to 1E14 ions/ cm².
 8. The method of claim 1, wherein said second oxide layer is High Density Plasma (HDP) oxide layer to a thickness of about 1500 to 3500 angstrom.
 9. The method of claim 1, wherein said portion of said second oxide layer is removed for a thickness of about 300 to 1550 angstrom.
 10. The method of claim 1, wherein said second silicon nitride layer is formed to a thickness of about 150 to 600 angstrom.
 11. The method of claim 1, wherein said top portion of said second silicon nitride layer and said portion of said second oxide layer are removed for a deepness of about 300 to 1500 angstrom by CMP process.
 12. The method of claim 1, wherein said first silicon nitride layer and said second silicon nitride layer are removed by dry etching, which also remove said portion of said second oxide layer on said first silicon nitride layer.
 13. The method of claim 1, wherein said second polysilicon layer is formed to a thickness of about 300 to 1000 angstrom.
 14. The method of claim 1, wherein said dielectric material layer is SiO/SiN/SiO or SiN/SiO.
 15. The method of claim 1, wherein said first mask layer is selected from a group consisting of TiSi and oxide, and said first mask layer is a thickness of about 1000 to 3000 angstrom.
 16. The method of claim 1, wherein said first mask layer can be added by other mask for better photolithography performance.
 17. The method of claim 1, wherein said second dielectric material layer is formed to a thickness of about 3500 to 5000 angstrom by LPCVD.
 18. A method for manufacturing a non-volatile memory, comprising the following steps: forming an isolation region in a semiconductor substrate; forming a first oxide layer on said semiconductor substrate; forming a first polysilicon layer on said first oxide layer; forming a first silicon nitride layer on said first polysilicon layer; patterning said first polysilicon layer, said first oxide layer and said first silicon nitride layer; removing said patterned first polysilicon layer, said patterned first oxide layer and said patterned first silicon nitride layer to form gate region and whereby to define the positions of drain and source; ion implanting into said substrate through the pattern of said first silicon nitride to form said drain and said source; forming a second oxide layer on said first silicon nitride layer and said substrate; removing a portion of said second oxide layer to expose the upper edge of said first silicon nitride layer; forming a second silicon nitride layer on said second oxide layer and said exposed portion of said first silicon nitride; removing top portion of said second silicon nitride layer and a portion of said second oxide layer upper on said gate region; removing said first silicon nitride layer and said second silicon nitride layer by etching, whereby the portion of said second oxide layer on said first silicon nitride is removed; patterning said second polysilicon layer on said first polysilicon and said second oxide layer; forming a first dielectric material layer on said second polysilicon layer and on said second oxide layer; forming and patterning a first mask layer on said second polysilicon layer; performing Self-Aligned MOS (SAMOS) process for defining memory cell and recess areas by etching said second polysilicon layer, said dielectric material layer and said first polysilicon layer, and said etching method of said SAMOS process is proceeded through said patterned first mask layer, further comprising the steps of: removing said second polysilicon layer and it stops in said first dielectric material layer; removing said first dielectric material layer and it stops in said first polysilicon layer; removing said first polysilicon layer and it stops in said first oxide layer and said second oxide layer; removing a portion of said substrate while using said pattern of said second oxide layer for defining a recess area; removing said second oxide layer; forming a second dielectric material layer over said recess area, said substrate, said second oxide layer and said first mask layer; and; removing further said second dielectric material layer until the surface of said substrate to form a spacer by etching back to form a spacer; whereby said recess area is filled up by the residue of said dielectric material because of its small openness, so it becomes an isolation region between said memory cells.
 19. The method of claim 18, wherein said first oxide layer is formed as a Tunnel Oxide layer by thermal oxidation at temperature between 750° C. and 1000° C. to a thickness of about 50 to 300 angstrom.
 20. The method of claim 18, wherein said first polysilicon layer is formed to a thickness of about 500 to 1000 angstrom.
 21. The method of claim 18, wherein said first silicon nitride layer is formed to a thickness of about 1000 to 2000 angstrom.
 22. The method of claim 18, wherein said drain is Buried Drain(BD) or Large Angle Tile Drain(LATID).
 23. The method of claim 22, wherein said buried drain is ion implanted with energy of about 40 KeV to 80 KeV, and dose of about 1E15 ions/cm² to 5E15 ions/cm².
 24. The method of claim 22, wherein said LATID is ion implanted with energy of about 40 KeV to 100 KeV, and dose of about 5E12 ions/m to 1E14 ions/ cm².
 25. The method of claim 18, wherein said second oxide layer is High Density Plasma (HDP) oxide layer is formed to a thickness of about 1500 to 3500 angstrom.
 26. The method of claim 18, wherein said portion of said second oxide layer is removed for a thickness of about 300 to 1550 angstrom.
 27. The method of claim 18, wherein said second silicon nitride layer is formed to a thickness of about 150 to 600 angstrom.
 28. The method of claim 18, wherein said top portion of said second silicon nitride layer and said portion of said second oxide layer are removed for a deepness of about 300 to 1500 angstrom by CMP process.
 29. The method of claim 18, wherein said first silicon nitride layer and said second silicon nitride layer are removed by dry etching, which also remove said portion of said second oxide layer on said first silicon nitride layer.
 30. The method of claim 18, wherein said second polysilicon layer is formed to a thickness of about 300 to 1000 angstrom.
 31. The method of claim 18, wherein said dielectric material layer is SiO/SiN/SiO or SiN/SiO.
 32. The method of claim 18, wherein said first mask layer is selected from a group consisting of TiSi and oxide, and said first mask layer is a thickness of about 1000 to 3000 angstrom.
 33. The method of claim 18, wherein said first mask layer can be added by other mask for better photolithography performance.
 34. The method of claim 18, wherein said second dielectric material layer is formed to a thickness of about 3500 to 5000 angstrom by LPCVD.
 35. A method for manufacturing non-volatile memory, comprising the following steps: forming an isolation region in a semiconductor substrate; forming a first oxide layer on said semiconductor substrate; forming a first polysilicon layer on said first oxide layer; forming a first silicon nitride layer on said first polysilicon layer; patterning said first polysilicon layer, said first oxide layer and said first silicon nitride layer; removing said patterned first polysilicon layer, said patterned first oxide layer and said patterned first silicon nitride layer to form gate region; ion implanting into said substrate through said patterned first silicon nitride to form a drain and a source; forming a second oxide layer on said first silicon nitride layer and said substrate; removing a portion of said second oxide layer to expose the upper edge of said first silicon nitride layer; forming a second silicon nitride layer on said second oxide layer and said exposed portion of said first silicon nitride; removing top portion of said second silicon nitride layer and a portion of said second oxide layer on said gate region; removing said first silicon nitride layer and said second silicon nitride layer by etching, whereby the portion of said second oxide layer on said first silicon nitride is removed; patterning said second polysilicon layer on said first polysilicon and said second oxide layer; forming a first dielectric material layer on said second polysilicon layer and on said second oxide layer; forming a third polysilicon layer over said first dielectric material layer; forming and patterning a first mask layer on said third polysilicon layer; performing Self-Aligned MOS (SAMOS) process for defining memory cell and recess areas by etching said third polysilicon layer, said first dielectric material layer, said second polysilicon layer and said first polysilicon layer and said etching method of said SAMOS process is proceeded through said patterned first mask layer, further comprising the steps of: removing said third polysilicon layer and etch stop at said first dielectric material layer; removing said first dielectric material layer and etch stop at said second polysilicon layer and said first polysilicon layer; removing said second polysilicon layer and said first polysilicon layer and etch stop at said first oxide layer and said second oxide layer; removing a portion of said substrate while using said pattern of said second oxide layer for defining a recess area; and forming a second dielectric material layer over said second oxide layer, said recess area, second oxide layer, said substrate and said first mask layer; and removing further said second dielectric material layer and said second oxide layer until the surface of said substrate by etching back to form a spacer; whereby said recess area is filled up by the residue of said dielectric material because of its small openness, so it becomes an isolation region between said memory cells.
 36. The method of claim 35, wherein said first oxide layer is formed as a Tunnel Oxide layer by thermal oxidation at temperature between 750° C. and 1000° C. to a thickness of about 50 to 300 angstrom.
 37. The method of claim 35, wherein said first polysilicon layer is formed to a thickness of about 500 to 1000 angstrom.
 38. The method of claim 35, wherein said first silicon nitride layer is formed to a thickness of about 1000 to 2000 angstrom.
 39. The method of claim 35, wherein said drain is Buried Drain (BD) or Large Angle Tile Drain (LATID).
 40. The method of claim 39, wherein said buried drain is ion implanted with energy of about 40 KeV to 80 KeV, and dose of about 1E15 ions/cm² to 5E15 ions/cm².
 41. The method of claim 39, wherein said LATID is ion implanted with energy of about 40 KeV to 100 KeV, and dose of about 5E12 ions/cm² to 1E14 ions/cm².
 42. The method of claim 35, wherein said second oxide layer is High Density Plasma (HDP) oxide layer is formed to a thickness of about 1500 to 3500 angstrom.
 43. The method of claim 35, wherein said portion of said second oxide layer is removed for a thickness of about 300 to 1550 angstrom.
 44. The method of claim 35, wherein said second silicon nitride layer is formed to a thickness of about 150 to 600 angstrom.
 45. The method of claim 35, wherein said top portion of said second silicon nitride layer and said portion of said second oxide layer are removed for a deepness of about 300 to 1500 angstrom by CMP process.
 46. The method of claim 35, wherein said first silicon nitride layer and said second silicon nitride layer are removed by dry etching, which also remove said portion of said second oxide layer on said first silicon nitride layer.
 47. The method of claim 35, wherein said second polysilicon layer is formed to a thickness of about 300 to 1000 angstrom.
 48. The method of claim 35, wherein said dielectric material layer is SiO/SiN/SiO or SiN/SiO.
 49. The method of claim 35, wherein said third polysilicon layer is formed to a thickness of about 700 to 2000 angstrom.
 50. The method of claim 35, wherein said first mask layer is selected from a group consisting of TiSi and oxide, and said first mask layer is a thickness of about 1000 to 3000 angstrom.
 51. The method of claim 35, wherein said first mask layer can be added by other mask for better photolithography performance.
 52. The method of claim 35, wherein said second dielectric material layer is formed to a thickness of about 3500 to 5000 angstrom by LPCVD. 